NC S607

Expands sales tax exemption for road-related repair, maintenance, and installation services to include services performed within road rights-of-way related to road construction, maintenance, or repair.

Adds new sales tax exemption for services and property leased or rented as part of road contracts, including lane closure and traffic diversion services, flagging services, rental and installation of road signs and signals, and rental and installation of barrier devices.

Allows the Department of Transportation an annual refund of sales and use taxes paid on direct purchases of tangible personal property and services, including indirect sales tax liability on building materials, supplies, fixtures, and equipment for Department-owned or leased structures.

Applies administrative procedures specified in existing tax refund law to the new Department of Transportation refund provisions.

Effective July 1, 2019, for all sales made on or after that date.